Taxation Administration Act 1953
View history note
Hide history notePt IA inserted by No 123 of 1984.
This section applies to an entity for a period mentioned in subsection (2) (the reporting period ) if: (a) the entity is:
(i) a constitutional corporation; or
(ii) a partnership in which each of the partners is a constitutional corporation; or
(b) the entity was a country by country reporting parent for a period that includes the whole or a part of the period mentioned in subsection (2) that preceded the reporting period; and (c) the entity is a member of a country by country reporting group at any time during the reporting period; and (d) at any time during the reporting period, the entity or another member of the country by country reporting group is:
(iii) a trust of which each of the trustees is a constitutional corporation; and
(i) an Australian resident; or
(e) assuming that the reporting period were an income year, both of the following apply:
(ii) a foreign resident who operates an Australian permanent establishment (within the meaning of Part IVA of the Income Tax Assessment Act 1936 ); and
(i) the entity ' s aggregated turnover for the income year includes one or more amounts of income from an Australian source;
(f) the entity is not included in a class of entities:
(ii) the sum of those amounts is $10 million or more; and
(i) prescribed by the regulations for the purposes of this subparagraph; or
(g) the entity and the reporting period are not specified in an exemption under subsection 3DB(5) .
(ii) specified in a legislative instrument under subsection 3DB(4) ; and
3D(2)
For the purposes of subsection (1) , the period is: (a) if paragraph (b) of this subsection does not apply - each period for which audited consolidated financial statements for the entity for the period are prepared; or (b) if the entity does not prepare audited consolidated financial statements - each period for which the entity would be, on the assumption that the entity were a listed company (within the meaning of section 26BC of the Income Tax Assessment Act 1936 ), required to prepare such statements.
Publication of information
3D(3)
An entity to which this section applies for a reporting period must, within 12 months after the end of the reporting period: (a) publish the information set out in subsection 3DA(1) , except to the extent the entity, the information and the reporting period are specified in an exemption under subsection 3DB(6) ; and (b) do so by giving a document containing the information to the Commissioner in the approved form.
Note:
Subsection 288-140(1) in Schedule 1 provides for an administrative penalty for failing to comply with this subsection on time.
3D(4)
The Commissioner must, as soon as practicable after receiving the document given in accordance with paragraph (3)(b) , make the information in the document available on an Australian government website.
Government related entities
3D(5)
This section does not apply to a corporate tax entity for a period mentioned in subsection (2) if: (a) the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) ; and (b) the Commissioner has given notice to the entity for the period under subsection (6) .
3D(6)
For the purposes of paragraph (5)(b) , the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified periods if the Commissioner considers that it is appropriate to do so.
Interpretation
3D(7)
An expression used in this section or section 3DA or 3DB that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.
S 3D inserted by No 138 of 2024, s 3 and Sch 4 item 1, effective 1 January 2025 and applicable in relation to a reporting period mentioned in subsection 3D(1) of the Taxation Administration Act 1953 that starts on or after 1 July 2024.
S 3D repealed by No 96 of 2014, s 3 and Sch 1 item 54, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt
3-15
heading. S 3D formerly read:
MRRT return
MRRT year
SECTION 3D REPORTING OF INFORMATION ABOUT ENTITY WITH MRRT PAYABLE
3D(1)
This section applies to an entity if the entity has an amount of MRRT payable for an MRRT year, according to information reported to the Commissioner in the entity
'
s MRRT return for the MRRT year.
3D(2)
The Commissioner must, as soon as practicable after the end of the MRRT year, make publicly available the information mentioned in subsection (3).
3D(3)
The information is as follows:
(a)
the entity
'
s ABN (within the meaning of the
Income Tax Assessment Act 1997
) and name;
(b)
the entity
'
s MRRT payable for the MRRT year, according to information reported to the Commissioner in the entity
'
s MRRT return for the MRRT year.
3D(4)
Subsection (5) applies if:
(a)
the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and
(b)
the notice contains information that corrects the error.
3D(5)
The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error.
3D(6)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.
3D(7)
In this section:
has the meaning given by the
Income Tax Assessment Act 1997
.
has the meaning given by section 300-1 of the
Minerals Resource Rent Tax Act 2012
.
S 3D inserted by No 124 of 2013, s 3 and Sch 5 item 1, applicable to: (a) the 2013-14 income year and later income years; and (b) the 2013-2014 MRRT year and later MRRT years; and (c) the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987 ) starting on 1 July 2013 and later years of tax.
Former s 3D repealed by No 145 of 2010, s 3 and Sch 2 item 110, effective 17 December 2010. S 3D formerly read:
S 3D heading amended by No 125 of 2002. S 3D(1) amended by No 125 of 2002. and the Royal Commission or the State Commissioner, as the case may be, is of the opinion that the information is or may be relevant to a tax-related investigation, the Royal Commission or State Commissioner may communicate the information to the Chief Executive Officer of the ACC in spite of subsection
16(4A)
or section
16A
of that Act, as the case may be. S 3D(2) amended by No 125 of 2002, substituted by No 120 of 1987. S 3D(3) amended by No 120 of 1987. S 3D(4) amended by No 125 of 2002. S 3D(5) amended by No 125 of 2002. S 3D(6) amended by No 125 of 2002. S 3D(7) amended by No 125 of 2002. S 3D(8) amended by No 125 of 2002. S 3D(9) amended by No 125 of 2002. S 3D(10) amended by No 125 of 2002. then: S 3D(11) amended by No 125 of 2002. S 3D(12)(b) substituted by No 168 of 1985. S 3D(13) amended by No 125 of 2002. S 3D(15), (15A) and (15B) substituted for s 3D(15) by No 146 of 2001. A defendant bears an evidential burden in relation to the matters in subsection (15A), see subsection
13.3(3)
of the
Criminal Code
.
SECTION 3D PROVISION OF TAXATION INFORMATION TO AUSTRALIAN CRIME COMMISSION
3D(1)
Notwithstanding anything in a taxation secrecy provision, the Commissioner may communicate information to the Chief Executive Officer of the ACC for the purposes of a tax-related investigation.
3D(2)
Where:
(a)
information has, whether before or after the commencement of this section, been communicated to a Royal Commission under paragraph
16(4)(k)
of the
Income Tax Assessment Act 1936
; or
(b)
information has been communicated to the State Commissioner under section
16A
of that Act;
3D(3)
(Repealed by No 125 of 2002)
3D(4)
Where a special ACC operation/investigation is being carried out and the Chief Executive Officer of the ACC considers that the Commissioner, under the provisions of a taxation law or of a previous law of the Commonwealth of which the Commissioner had the general administration, may have acquired particular information (in this section referred to as the
"
requested information
"
) that is relevant to the operation or investigation, the Chief Executive Officer of the ACC may apply to a Judge for an order under subsection (7).
3D(5)
An application under subsection (4) shall be in writing and shall be accompanied by an affidavit made by the applicant that:
(a)
sets out details of the operation or investigation in relation to which the application is made; and
(b)
specifies particulars of the requested information.
3D(6)
The Chief Executive Officer of the ACC who makes an application under subsection (4) shall give notice in writing to the Commissioner of the making of the application and of the particulars of the requested information.
3D(7)
Where an application is made to a Judge under subsection (4):
(a)
the Judge may order the Commissioner to disclose to the Chief Executive Officer of the ACC all of the requested information, or such of the requested information as is specified in the order, that the Commissioner has acquired under the provisions of a taxation law or of a previous law of the Commonwealth of which the Commissioner had the general administration; and
(b)
if the Judge makes an order under paragraph (a)
-
the Judge may make a further order prohibiting the Chief Executive Officer of the ACC from communicating the information except in such manner as is, and to such persons (being persons to whom the Chief Executive Officer of the ACC is otherwise entitled to communicate the information) as are, specified in the order, and a Judge may at any time, on application by the Chief Executive Officer of the ACC or by the Commissioner, notice of which shall be given to the Commissioner or to the Chief Executive Officer of the ACC, as the case requires, vary or revoke such a further order.
3D(8)
A Judge shall not make an order under subsection (7) in relation to an application unless:
(a)
the Commissioner has been given the opportunity to bring to the notice of the Judge any matter to which the Commissioner considers the Judge should have regard in considering the application;
(b)
the applicant has given to the Judge, on oath or by affidavit, such further information (if any) as the Judge requires concerning the operation or investigation in relation to which the application is made; and
(c)
the Judge is satisfied that:
(i)
there are reasonable grounds for believing that the information to be specified in the order is relevant to the operation or investigation in relation to which the application is made; and
(ii)
the information to be specified in the order is not readily obtainable by the Chief Executive Officer of the ACC from a source other than the Commissioner.
3D(9)
A Judge, in considering for the purposes of paragraph (8)(c) whether or not particular information that may be relevant to an operation or investigation is readily obtainable by the Chief Executive Officer of the ACC from a source other than the Commissioner, shall have regard to any prejudice to the conduct of the operation or investigation that may result if the Chief Executive Officer of the ACC is required to obtain the information from such a source.
3D(10)
Notwithstanding anything in a taxation secrecy provision, where a Judge makes an order under subsection (7):
(a)
in the case of an order under paragraph (7)(a)
-
the Commissioner shall comply with the order; or
(b)
in the case of an order under paragraph (7)(b) that has not been revoked
-
the Chief Executive Officer of the ACC shall comply with the order, or with the order as varied pursuant to paragraph (7)(b), as the case requires.
3D(11)
Subject to subsections (12) and (13), where information is communicated to the Chief Executive Officer of the ACC under:
(a)
subsection (1) or (2); or
(b)
an order made under subsection (7);
(ba)
the Chief Executive Officer of the ACC may, in a manner that does not identify, and is not reasonably capable of being used to identify, a person to whom the information relates, communicate the information to the Board of the ACC;
(c)
the Chair of the Board of the ACC may, in a manner that does not identify, and is not reasonably capable of being used to identify, a person to whom the information relates, communicate the information to the Inter-Governmental Committee in a report by the Chair under subsection 59(4) of the ACC Act;
(ca)
the Chief Executive Officer of the ACC may communicate the information to an examiner who is conducting an examination under Division 2 of Part II of the ACC Act;
(d)
an examiner may divulge the information in the course of such an examination before the examiner;
(e)
the Chief Executive Officer of the ACC may communicate the information to the Commissioner of the Australian Federal Police, or to the commanding officer of the Police Force of a State, if the Chief Executive Officer of the ACC is of the opinion that the information indicates that a person may have committed an offence against a law of the Commonwealth or of a Territory, or against a law of that State, as the case may be, being an offence the punishment, or maximum punishment, for which is or includes imprisonment for life or for a period exceeding 6 months;
(f)
subject to paragraphs (ba), (c), (ca), (d) and (e), the Chief Executive Officer of the ACC, the Chair of the Board of the ACC and an examiner must not divulge or communicate the information except to a member of the staff of the ACC for the purposes of, or in connection with:
(i)
in a case where paragraph (a) applies
-
a tax related investigation; or
(ii)
in a case where paragraph (b) applies
-
a special ACC operation/investigation;
(g)
a person who is no longer the Chief Executive Officer of the ACC, the Chair of the Board of the ACC or an examiner must not make a record of the information, or divulge or communicate the information, in any circumstances;
(h)
a person to whom information has been communicated in accordance with paragraph (d) shall not make a record of the information, or divulge or communicate the information, in any circumstances; and
(j)
a member of the staff of the ACC to whom information has been communicated in accordance with paragraph (f) or this paragraph shall not:
(i)
while he or she is such a person
-
divulge or communicate the information except to another member of the staff of the ACC, or to an examiner, for the purposes of, or in connection with:
(A)
in the case of information that was originally communicated to the Chief Executive Officer of the ACC pursuant to subsection (1) or (2)
-
a tax-related investigation;
(B)
in the case of information that was originally communicated to the Chief Executive Officer of the ACC pursuant to an order made under subsection (7)
-
a special ACC operation/investigation; or
(C)
(Repealed by No 125 of 2002)
(ii)
when he or she is no longer such a person
-
make a record of the information, or divulge or communicate the information, in any circumstances.
3D(12)
Nothing in subsection (11) prevents the communication of information respecting the affairs of a person to:
(a)
if the person is not a company
-
the person;
(b)
if the person to whose affairs the information relates is a company:
(i)
any person who is, or has been, a director or officer of the company; or
(ii)
any person who is, or has been, directly involved in, or responsible for, the preparation of information furnished to the Commissioner on behalf of the company; or
(c)
the person who furnished the information to the Commissioner.
3D(13)
Where subsection (12) permits the communication of information to a person, nothing in subsection (11) prevents the communication of the information to a barrister or solicitor appearing before an examiner for the purpose of representing the person.
3D(14)
Where information is communicated to a person in accordance with subsection (12) or (13), being information that was not furnished to the Commissioner by the person and does not relate to the affairs of the person, the person shall not make a record of the information, or divulge or communicate the information, in any circumstances.
3D(15)
Where information is communicated under paragraph (11)(e) to the commanding officer of a Police Force:
(a)
that commanding officer must not divulge or communicate the information; and
(b)
a person who is no longer the commanding officer of that Police Force must not make a record of the information, or divulge or communicate the information, in any circumstances; and
(c)
a person to whom information has been communicated in accordance with subsection (15A) or (15B) must not:
(i)
while he or she is a person or employee under the control of the commanding officer of that Police Force
-
divulge or communicate the information; or
(ii)
when he or she is no longer a person or employee under the control of the commanding officer of that Police Force
-
make a record of the information, or divulge or communicate the information, in any circumstances.
3D(15A)
Paragraph (15)(a) does not apply where the commanding officer, while still the commanding officer of that Police Force, divulges or communicates the information to a person or employee under his or her control for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment.
Note:
S 3D(15), (15A) and (15B) substituted for s 3D(15) by No 146 of 2001.
3D(15B)
Subparagraph (15)(c)(i) does not apply where the person, while he or she is a person or employee under the control of the commanding officer of that Police Force, divulges or communicates the information to:
(a) that commanding officer for the purposes of, or in connection with, the performance by that commanding officer of the duties of his or her office; or
(b) to another person or employee under the control of that commanding officer for the purposes of, or in connection with, the performance by that person or employee of the duties of his or her office or employment.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (15B), see subsection 13.3(3) of the Criminal Code .
S 3D(15), (15A) and (15B) substituted for s 3D(15) by No 146 of 2001.
3D(16)
If information is communicated to the Chief Executive Officer of the ACC under subsection (1) or (2) or under an order made under subsection (7), then nothing in subsection (11), (14), (15) or (17) prohibits:
(a) the communication of the information to a person for the purposes of, or in connection with, the prosecution of a person for a taxation offence; or
(b) if the information is admissible in a prosecution of a person for a taxation offence - the communication of the information to a court in the course of proceedings before that court against the last-mentioned person for that offence.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (16), see subsection 13.3(3) of the Criminal Code .
S 3D(16) substituted by No 125 of 2002, amended by No 146 of 2001.
3D(17)
A person to whom information has been communicated in accordance with paragraph (16)(a) shall not make a record of the information, or divulge or communicate the information, except as permitted by this section.
S 3D(17) amended by No 125 of 2002.
3D(18)
Notwithstanding anything in the ACC Act, a person shall not be required pursuant to a provision of that Act to divulge or communicate information in particular circumstances to the Chief Executive Officer of the ACC, to an examiner, or to a member of the staff of the ACC, if a taxation secrecy provision would, but for subsection (1), prohibit the person from so divulging or communicating the information in those circumstances.
S 3D(18) amended by No 125 of 2002.
3D(19)
A person to whom information is communicated pursuant to subsection (1), (2), (11), (15A), (15B) or (16) or pursuant to an order made under subsection (7) shall not be required to divulge or communicate that information to any court.
S 3D(19) amended by No 146 of 2001.
3D(20)
(Repealed by No 125 of 2002)
3D(21)
A person who makes a record of, or divulges or communicates, information in contravention of a provision of this section is guilty of an offence punishable, upon conviction, by a fine of an amount not exceeding 100 penalty units or imprisonment for a period not exceeding 2 years, or both.
S 3D(21) amended by No 143 of 2007 , s 3 and Sch 7 item 104, by substituting " 100 penalty units " for " $10,000 " , effective 24 September 2007.
S 3D(21) amended by No 97 of 1988.
3D(22)
In this section, unless the contrary intention appears:
ACC
means the Australian Crime Commission.
Definition of " ACC " inserted by No 125 of 2002.
ACC Act
means the
Australian Crime Commission Act 2002
.
Definition of " ACC Act " inserted by No 125 of 2002.
ACC operation/investigation
has the same meaning as in the ACC Act.
Definition of " ACC operation/investigation " inserted by No 125 of 2002.
acting member
(Repealed by No 125 of 2002)
Authority
(Repealed by No 125 of 2002)
Board of the ACC
means the Board of the Australian Crime Commission established under section 7B of the ACC Act.
Definition of " Board of the ACC " inserted by No 125 of 2002.
commanding officer
, in relation to a Police Force, means, in the case of the Australian Federal Police, the Commissioner of the Australian Federal Police.
company
means a body or association, whether incorporated or unincorporated, but does not include a partnership.
examiner
has the same meaning as in the ACC Act.
Definition of " examiner " inserted by No 125 of 2002.
inquiry
means the inquiry being made by Gerald Edward Fitzgerald Q.C. under the Order in Council that was made under
The Commissions of Inquiry Act of 1950
of the State of Queensland and published in the Queensland Government Gazette, on 26 May 1987, at pages 758A and 758B, being that Order in Council as amended by:
(a) the Order in Council made under that Act and published in the Queensland Government Gazette, on 24 June 1987, at pages 1841A and 1841B; and
(b) any other instrument, whether made before or after the commencement of this section.
Definition of " inquiry " inserted by No 120 of 1987.
Inter-Governmental Committee
means the Inter-Governmental Committee referred to in section 8 of the ACC Act.
Definition of " Inter-Governmental Committee " amended by No 125 of 2002.
Judge
means a person who is a Judge of the Federal Court of Australia.
"member"
(Repealed by No 125 of 2002)
member of the staff of the ACC
has the same meaning as in the ACC Act.
Definition of " member of the staff of the ACC " inserted by No 125 of 2002.
"member of the staff of the Authority"
(Repealed by No 125 of 2002)
Police Force
means the Australian Federal Police or a Police Force of a State.
prescribed information
(Repealed by No 125 of 2002)
prescribed investigation
(Repealed by No 125 of 2002)
relevant Act
(Repealed by No 125 of 2002)
special ACC operation/investigation
has the same meaning as in the ACC Act.
Definition of " special ACC operation/investigation " inserted by No 125 of 2002.
special investigation
(Repealed by No 125 of 2002)
State
includes the Northern Territory.
State Commissioner
means Gerald Edward Fitzgerald Q.C., in his capacity as the person making the inquiry.
Definition of " State Commissioner " inserted by No 120 of 1987.
taxation law
(Repealed by No 54 of 2003)
Definition of " taxation law " inserted by No 201 of 1999.
taxation offence
has the same meaning as that expression has in Part
III
.
taxation secrecy provision
means a provision of a taxation law, being a provision that is a secrecy provision for the purposes of the ACC Act.
Definition of " taxation secrecy provision " amended by No 125 of 2002.
tax-related investigation
means an ACC operation/investigation, in so far as it relates to a taxation offence or taxation offences.
Definition of " tax-related investigation " amended by No 125 of 2002.
Territory
does not include the Northern Territory.
S 3D inserted by No 104 of 1985.
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